Exhibit 23

             CONSENT OF INDEPENDENT ACCOUNTANTS

We  hereby consent to the incorporation by reference in  the
Registration  Statements of Johnson & Johnson  on  Form  S-8
(File No. 333-59380, 33-52252, 33-40294, 33-40295, 33-32875,
33-7634, 033-59009, 333-38055, 333-40681, 333-26979 and 333-
86611), Form S-3 (File No. 333-67020, 33-55977 and 33-47424)
and Form S-4 (File No. 333-67370, 333-59380, 333-59110, 001-
03215,  333-56034, 33-57583, 333-00391, 333-38097, 333-30081
and  333-86611)  and related Prospectuses,  of  our  reports
dated  January 22, 2001, except as to the stock split  which
is  as  of  June 12, 2001 and the pooling of interests  with
ALZA  Corporation which is as of June 22, 2001, relating  to
the   consolidated   financial  statements   and   financial
statement schedule of Johnson & Johnson and subsidiaries  as
of  December 31, 2000 and January 2, 2000, and for  each  of
the three years in the period ended December 31, 2000, which
reports appear in this Current Report on Form 8-K.




                                 PricewaterhouseCoopers LLP

New York, New York
September 20, 2001